In general
Distilled spirits plant
The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
Distilled spirits operation
The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
Bonded premises
The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
Distiller
Processor
In general
Rectifier, bottler, etc., included
The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
Certain operations not treated as processing
Operations as distiller
Any process which is the operation of a distiller.
Mixing of taxpaid spirits for immediate consumption
Any mixing (after determination of tax) of distilled spirits for immediate consumption.
Use by apothecaries
Any process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.
Warehouseman
The term “warehouseman”, when used with respect to distilled spirits, means any person who stores bulk distilled spirits.
Distilled spirits
The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).
Bulk distilled spirits
The term “bulk distilled spirits” means distilled spirits in a container having a capacity in excess of 1 wine gallon.
Proof spirits
The term “proof spirits” means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).
Proof gallon
The term “proof gallon” means a United States gallon of proof spirits, or the alcoholic equivalent thereof.
Container
The term “container”, when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.
Approved container
The term “approved container”, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.
Article
Unless another meaning is distinctly expressed or manifestly intended, the term “article” means any substance in the manufacture of which denatured distilled spirits are used.
Export
The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States.
Cross references
Pub. L. 85–859, title II, § 20172 Stat. 1315Pub. L. 89–44, title VIII, § 807(a)79 Stat. 164Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 96–39, title VIII, § 805(e)93 Stat. 278Pub. L. 103–465, title I, § 136(c)(1)108 Stat. 4841Pub. L. 109–59, title XI, § 11125(b)(13)119 Stat. 1956(Added , , ; amended , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 597Pub. L. 85–859A prior section 5002, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 639Pub. L. 85–859Provisions similar to those comprising subsec. (a)(6), (9), and (11) of this section were contained in prior sections 5213(a)(1) and 5319(1), (2), and (7), , , 661, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–59, § 11125(b)(13)(A)2005—Subsec. (b)(2). , substituted “section 5121(c)(3)” for “section 5112(a)”.
Pub. L. 109–59, § 11125(b)(13)(B)Subsec. (b)(3). , substituted “section 5121(c)” for “section 5112”.
Pub. L. 109–59, § 11125(b)(13)(C)Subsec. (b)(4). , substituted “section 5122(c)” for “section 5122”.
Pub. L. 103–465section 5041(c) of this title1994—Subsec. (b)(1) to (6). redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to for definition of “wine gallon”.
Pub. L. 96–391979—Subsec. (a)(1). substituted “distilled spirits operation” for “operation, or any combination of operations, for which qualification is required under such subchapter”.
Pub. L. 96–39Subsec. (a)(2), (3). added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”, was struck out.
Pub. L. 96–39Subsec. (a)(4). redesignated par. (5) as (4). Former par. (4), defining “bonded warehouseman”, was struck out.
Pub. L. 96–39Subsec. (a)(5) to (7). added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively.
Pub. L. 96–39Subsec. (a)(8). redesignated former par. (6) as (8). Former par. (8) redesignated (11).
Pub. L. 96–39Subsec. (a)(9). added par. (9) and redesignated par. (9) as (12).
Pub. L. 96–39Subsec. (a)(10) to (15). redesignated former pars. (7) to (12) as (10) to (15), respectively.
Pub. L. 95–39Subsec. (b). struck out par. (2) which provided for a cross reference to section 5082 for a definition of rectifier and redesignated pars. (3) to (7) as (2) to (6), respectively.
Pub. L. 94–4551976—Subsec. (a)(10). struck out “or his delegate” after “Secretary”.
Pub. L. 89–441965—Subsec. (a). added par. (12).
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59, title XI, § 11125(c)119 Stat. 1957
Effective Date of 1994 Amendment
Pub. L. 103–465section 136(d) of Pub. L. 103–465section 5001 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1979 Amendment
Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44, title VIII, § 807(c)79 Stat. 164